Setting up and running a charity – guidance

Independent examination of charity accounts: examiners (CC32)

Find out about the role and responsibility of independent examiners when examining the accounts of a charity.



This guidance for independent examiners explains their role and duties in examining the accounts of a charity. It covers the matters which must be included in their report to the charity trustees which accompanies the accounts.

The guidance also sets out the directions to independent examiners, which must be followed in any examination.